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<SEC-DOCUMENT>0000000000-05-060472.txt : 20060714
<SEC-HEADER>0000000000-05-060472.hdr.sgml : 20060714
<ACCEPTANCE-DATETIME>20051202100009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-060472
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051202

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABX AIR INC
		CENTRAL INDEX KEY:			0000894081
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR COURIER SERVICES [4513]
		IRS NUMBER:				911091619
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		145 HUNTER DRIVE
		CITY:			WILIMINGTON
		STATE:			OH
		ZIP:			45177

	MAIL ADDRESS:	
		STREET 1:		145 HUNTER DR
		CITY:			WILMINGTON
		STATE:			OH
		ZIP:			45177
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								December 2, 2005

 BY U.S. Mail and Facsimile [ (937) 382-2452 ]

Mr. Joseph C. Hete
   Chief Executive Officer
 ABX AIR, INC.
 145 Hunter Drive
 Wilmington, Ohio  45177

 	Re:	ABX Air, Inc.
 		Form 10-K for Fiscal Year Ended December 31, 2004
 		File No. 0-50368

Dear Mr. Hete:

	We have completed our review of your Form 10-K and have no
further comments at this time.


      Sincerely,


								Joe A. Foti
								Senior Assistant Chief
Accountant

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Joseph C. Hete
ABX Air, Inc.
November 2, 2005
Page 4


</TEXT>
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